Tài liệu Chuẩn mực kế toán quốc tế IAS 32 pdf

... IFRS 7. IAS 32 1518 © IASCF Introduction Reasons for revising IAS 32 IN1 International Accounting Standard 32 Financial Instruments: Disclosure and Presentation (IAS 32) * replaces IAS 32 Financial ... other transaction. IAS 32 BC © IASCF 1549 Basis for Conclusions on IAS 32 Financial Instruments: Presentation This Basis for Conclusions accompanies, but is not part...

Ngày tải lên: 23/12/2013, 12:15

... 2003 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 2006). The following Interpretation refers to IAS 2: •SIC -32 Intangible ... directly related service contracts (see IAS 11 Construction Contracts ); (b) financial instruments (see IAS 32 Financial Instruments: Presentation and IAS 39 Financial I...

Ngày tải lên: 13/12/2013, 20:15

... 12–22 EFFECTIVE DATE 23–23A WITHDRAWAL OF IAS 24 (REFORMATTED 1994) 24 APPENDIX Amendment to IAS 30 APPROVAL OF IAS 24 BY THE BOARD BASIS FOR CONCLUSIONS IAS 24 © IASCF 1395 a trading partner on acquisition ... a revised IAS 24. Since then, IAS 24 has been amended by the following IFRSs: • Amendment to IAS 19—Actuarial Gains and Losses, Group Plans and Disclosures (issued Decem...

Ngày tải lên: 23/12/2013, 12:15

... IAS 38 BC © IASCF 1895 Basis for Conclusions on IAS 38 Intangible Assets The International Accounting Standards Board revised IAS 38 as part of its project on ... versions of IAS 38 and IAS 36 Impairment of Assets. Therefore, the Board’s intention in revising IAS 38 as part of the first phase of the project was not to reconsider all of the requirements in IAS ... expenditure pr...

Ngày tải lên: 20/01/2014, 18:20

... received; IAS 7 © IASCF 983 International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out in paragraphs 1–54. All the paragraphs have equal authority but retain the IASC format of ... 2008). As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 was changed to Statement of Cash Flows. IAS 7 © IASCF 987 15 An entity may hold securities a...

Ngày tải lên: 13/12/2013, 20:15

... other information. IAS 8 © IASCF 1007 Introduction IN1 International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) replaces IAS 8 Net Profit or ... reconsider the other requirements of IAS 8. Changes from previous requirements IN5 The main changes from the previous version of IAS 8 are described below. IAS 8 1010 © IASCF Internation...

Ngày tải lên: 13/12/2013, 20:15

... disclose that fact. Withdrawal of IAS 10 (revised 1999) 24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999). IAS 10 © IASCF 1041 9 The following are examples ... disclosure under paragraph 21. IAS 10 1038 © IASCF Introduction IN1 International Accounting Standard 10 Events after the Reporting Period (IAS 10) * replaces IAS 10 Events After the...

Ngày tải lên: 13/12/2013, 20:15

... 42(b) (20) IAS 11 © IASCF 1051 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of ... 493 Year 3 Revenue (9,200 × 1.00) 9,200 6,808 2,392 Expenses 8,200 6,068 2, 132 Profit 1,000 740 260 IAS 11 IE © IASCF 1063 The status of its five contracts in progress at the end o...

Ngày tải lên: 13/12/2013, 20:15

... of Financial Statements (as revised in 2007). † In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 12 1080 © IASCF (b) if the transaction affects either accounting profit ... of 320 . The entity does not recognise the deferred tax liability of 320 because it results from the initial recognition of the asset. IAS 12 © IASCF 1071 IN14 New disclosures requir...

Ngày tải lên: 13/12/2013, 20:15

... necessary consequential amendments to IFRS 1, IAS 14, IAS 34, IAS 36, IAS 37, IAS 38, IAS 40, SIC-13, SIC-21, SIC-22 and SIC -32. IAS 16 1136 © IASCF 33 If there is no market-based evidence of ... change in an accounting estimate in accordance with IAS 8. IAS 16 © IASCF 1125 International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out in paragrap...

Ngày tải lên: 13/12/2013, 20:15